1. Home
  2. Browse Decisions
  3. F.4th
  4. 13 F.4th
  5. 13 F.4th 467 (2021)
 

RAY v. C.I.R.

No. 20-60004.

13 F.4th 467 (2021)

Ames D. RAY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

FILED September 14, 2021.

Attorney(s) appearing for the Case

Susan S. Vance , Susan Vance Law, P.L.L.C., Canyon Lake, TX, for Petitioner—Appellant.

Rachel Ida Wollitzer, Esq. , Jacob Earl Christensen , Michael J. Haungs, Esq. , Supervisory Attorney, David A. Hubbert , U.S. Department of Justice, Tax Division, Appellate Section, William M. Paul , Internal Revenue Service, Washington, DC, for Respondent—Appellee.

Before Dennis, Higginson, and Willett, Circuit Judges.

Appellant Ames D. Ray claimed a deduction for certain legal expenses on his 2014 federal income tax return. The Internal Revenue Service disallowed this deduction and issued a notice of deficiency to Ray. The IRS imposed an accuracy-related penalty in addition to the deficiency amount. Ray filed a petition with...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases